Variables

N

Mean

Std. Deviation

Degree of Strategic Management Accounting Information Usages:

Costing

217

3.197

1.030

Planning, Control and Performance Measurement

217

3.774

1.682

Strategic decision-making

217

3.198

1.318

Competitor Accounting

217

2.200

1.399

Customer Accounting

217

1.716

1.013

Environmental Uncertainty

217

3.464

0.808

Nationality of Director

217

0.926

0.262